KALBURGI CONSTRUCTIONS V. ADDITIONAL COMMISSIONER OF INCOME TAX

WP/102296/2023

AI Insights

The case involves multiple petitioners, primarily the Kalburgi family and associated entities, who sought judicial intervention under Articles 226 and 227 of the Constitution of India. The petitioners aimed to address issues related to the treatment of TDS/TCS for the assessment years 2015-16 to 2022-23, which they claimed were not credited appropriately by the Income Tax Department. The petitioners requested the High Court to issue writs of mandamus to adjust the TDS/TCS credits and to grant consequential refunds with interest under sections 244 and 244A of the Income Tax Act. Additionally, they sought to quash certain electronic notices issued under section 148 of the Income Tax Act. However, during the proceedings, the petitioners' counsel requested to withdraw the petition to file separate petitions for different prayers, leading to the disposal of the current petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 671785 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2025
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Sections 143(1), 154, 244, 244A of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: MANOJ PUKALE
• Keywords: Certiorari; Certiorari; Income Tax; Mandamus; TDS/TCS Credit; Assessment Year 2015-16 to 2022-23
• Section: 154; 143(1); 244A; 244

Judgement Text

" - 1 - NC: 2025:KHC-D:60 WP No. 102296 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 6TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102296 OF 2023 (T-IT) BETWEEN: 1. KALBURGI CONSTRUCTIONS PAN: AAAAK3911F; ASSOCIATION OF PERSONS (AOP) REPRESENTED BY RAJESH S/O. MAHADEVSA KALBURGI, AGE 41 YRS. 2 KALBURGI INVESTMENTS, PAN: AAAAK2438H; AOP REPRESENTED BY SRINIVAS S/O. RAVINDRA, KALBURGI, AGE: 42 YRS. 3. KALBURGI HOLDINGS PAN: AAAAK6880F; AOP REPRESENTED BY SMT.SANDHYA W/O. SHRINIVAS KALBURGI, AGE: 34 YRS. 4. KALBURGI ASSOCIATES PAN: AAAAK8832B; AOP REPRESENTED BY SHRINIVAS S/O RAVINDRA KALBURGI, AGE 42 YRS. 5. AMBASA S/O. VISHWANATH KALBURGI, AGE: 61 YRS; PAN: AAWPV2958E. 6. ARVIND S/O. VISHWANATH KALBURGI, AGE: 59 YRS; PAN: ABGPV7175E. 7. SATYANARAYAN S/O. VISHWANATH KALBURGI, AGE: 53 YRS; PAN: AAWPV2998N. Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka - 2 - NC: 2025:KHC-D:60 WP No. 102296 of 2023 8. KRISHNA S/O. MOHAN KALBURGI, AGE: 50 YRS; PAN: ADKPK5762E. 9. NITYANAND S/O. MOHAN KALBURGI, AGE: 48 YRS; PAN: ADKPK5761H. 10. RAGHAVENDRA S/O. MOHAN KALBURGI, AGE: 41 YRS; PAN: AHNPK2250J. 11. SHRINIVAS S/O. RAVINDRA KALBURGI, AGE: 42 YRS; PAN: AHNPK2251K. 12. VINAYAK S/O. MAHADEV KALBURGI, AGE: 48 YRS; PAN: ADZPK4235H. 13. RAJESH S/O. MAHADEV KALBURGI, AGE: 41 YRS; PAN: AHNPK2252L. 14. VIJAYLAXMI W/O. AMBASA KALBURGI, AGE: 56 YRS; PAN: ADCPK7966J. 15. ANUPAMA W/O. ARVIND KALBURGI, AGE: 54 YRS; PAN: ADCPK7965M. 16. RANI W/O. SATYANARAYAN KALBURGI, AGE: 44 YRS; PAN: ADCPK7967K. 17. RADHIKA W/O. KRISHNA KALBURGI, AGE: 40 YRS; PAN:ADKPK5763F. 18. GEETA W/O. NITYANAND KALBURGI, AGE: 41 YRS; PAN: AGYPK9964H. 19. SHILPA W/O. RAGHAVENDRA KALBURGI, AGE: 38 YRS; PAN: ANRPK4229M. 20. SANDHYA W/O. SHRINIVAS KALBURGI, AGE: 34 YRS; PAN: AVKPK6647E. 21. LAXMI W/O. VINAYAK KALBURGI, AGE: 45 YRS; PAN: ADZPK4236E. - 3 - NC: 2025:KHC-D:60 WP No. 102296 of 2023 22. DEEPA W/O. RAJESH KALBURGI, AGE: 33 YRS; PAN: AYJPK8074D; 23. RAJESH S/O. MAHADEVSA KALBURGI HUF, REPRESENTED BY SRI RAJESH, AGE: 41 YRS., AS KARTA FOR HUF; PAN: AAKHR6505F. 24. SHRINIVAS S/O. RAVINDRA KALBURGI HUF, REPRESENTED BY SRI SRINIVAS, AGE: 42 RS., AS KARTA FOR HUF; PAN: AARHS6611N. 25. VINAYAK S/O MAHADEVSA KALBURGI HUF, REPRESENTED BY SRI VINAYAK, AGE: 48YRS., AS KARTA FOR HUF; PAN: AADHK1663A OCCUPATION OF PETITIONERS: RENTAL AND BUSINESS; COMMON ADDRESS FOR ALL PETITIONERS: T RAVELLERS BUNGALOW ROAD, DESHPANDE NAGAR, HUBBALLI 580029 …PETITIONERS (BY SRI MANOJ D. PUKALE, ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF INCOME TAX, NAFAC, C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTRE, NEW DELHI-110001 [e-mail] 011-23221459 9013853810 2. CHIEF COMMISSIONER OF INCOME TAX (REGIONAL ASSESSMENT CENTRE)[REAC] BNG., C.R.BUILDING, NOI.1 QUEENS ROAD, BENGALURU 560001 [e-mail]; TEL: [phone] 8985970017 - 4 - NC: 2025:KHC-D:60 WP No. 102296 of 2023 3. CHIEF COMMISSIONER OF INCOME TAX (REAC), 2ND FLOOR, AAYAKAR BHAVAN, E.D.C COMPLEX, PATTO PLAZA, PANAJI – 403001; PANAJI.CCIT.REAC@ INCOMETAX. .; GOV.IN 0832-2438480 9013854229. 4. INCOME TAX OFFICER WARD 1(1), AREA CODE:KAR; AO TYPE:W; AO NO.1; RANGE CODE:411; C.R. BUILDING, NAVANAGAR, HUBBALLI 580025 EMAIL: [e-mail] 5. THE ASSESSMENT/VERIFICATION/TECHNICAL/ REVIEW UNIT, INCOME TAX DEPARTMENT, GOI., O/O. ADDL.CIT., NAFAC, C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTRE, NEW DELHI-110001. EMAIL:DELHI.ADDLCIT.NFAC@ INCOMETAX.GOV.IN. 011-23221459 9013853810 6. ASST DIRECTOR OF INCOME TAX, CPC., CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, ELECTRONIC CITY POST OFFICE, BENGALURU 560100. …RESPONDENTS (BY SRI Y.V RAVIRAJ, ADVOCATE FOR R1 TO R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, WHEREFORE, THE PETITIONERS PRAY THAT THIS HONOURABLE HIGH COURT MAY BE PLEASED TO ISSUE WRIT/S TO RESPONDENT AUTHORITIES VIZ., R-4,R-5 AND R-6. BY WAY OF MANDAMUS TO TREAT THE TDS/TCS MADE FOR ASSESSMENT YEAR 2015-16 TO 2022-23 FROM THE INCOME/S OF AOP PETITIONERS NO.1 TO 4 ACCORDING TO FORM 26AS IN ANNEXURE-A TO A-31 AS PAYMENT OF TAX ON BEHALF OF THE PETITIONERS P-5 TO P-25 CLAIMED IN ANNEXURE-B TO B-164, WHICH IS ACCEPTED BY R-6 VIDE S.143(1) INTIMATION OR S.154 ORDER PRODUCED IN ANNEXURE-C TO C-161. THE RELIEF OF SAID TDS/TCS CREDIT TO BE GIVEN TO THE PETITIONERS P-5 TO P-25 FOR SAID AY 2015-16 TO 2022-23 IS WORKED OUT AND SHOWN IN COLUMN (XII) IN EACH OF THE TABLES FOR RESPECTIVE AY APPENDED SEPARATELY TO THIS WP. BY WAY OF MANDAMUS TO REDUCE THE OUTSTANDING DEMAND AND DETERMINE CONSEQUENTIAL REFUND AMOUNT DUE IF ANY TO P-5 TO P-25 FOR AYS 2015-16 TO 2022-23. BY WAY OF MANDAMUS GRANT SAID REFUND TO P-5 TO P-25 WITH CONSEQUENTIAL INTEREST UNDER SS.244 AND 244A OF IT ACT. BY WAY OF CERTIORARI TO QUASH - 5 - NC: 2025:KHC-D:60 WP No. 102296 of 2023 THE PRINT COPY OF DIGITALLY SIGNED S.148 ELECTRONIC NOTICES OF IT ACT ISSUED BY R-4 TO (I) AOP P-3 WITH DIN AND NOTICE NO.ITBA/AST/S/1481/2022-23/1042490409(1) DATED 04/04/22 FOR AY 2015-16 PRODUCED AS ANNEXURE-F FROM STORED ELECTRONIC RECORD OF INCOME TAX (IT) DEPARTMENT OFFICIAL WEBSITE ON THE INTERNET. (II) AOP P-1 WITH DIN AND NOTICE NO.ITBA/AST/S/1481/2022-23/1042506953(1) DATED 05/04/22 FOR AY 2018-19 PRODUCED AS ANNEXURE-F1 FROM STORED ELECTRONIC RECORD OF IT DEPARTMENT OFFICIAL WEBSITE ON THE INTERNET, AND(III) AOP P-2 WITH DIN AND NOTICE NO.ITBA/AST/S/1481/2022-23/1042506983(1) DATED 05/04/22 FOR AY 2018-19 PRODUCED AS ANNEXURE-F2 FROM STORED ELECTRONIC RECORD OF IT DEPARTMENT OFFICIAL WEBSITE ON THE INTERNET AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) Learned counsel for the petitioners has moved the matter seeking withdrawal of the petition to file separate petitions on separate prayers. Reserving such liberty as indicated in the memo, the petition stands disposed off as withdrawn. Sd/- (M.NAGAPRASANNA) JUDGE VNP / CT: ASC List No.: 2 Sl No.: 1 "